Chapter Two of the book shows how a balance sheet is drawn up transaction by transaction. Each transaction is shown using boxes on a bar chart, rather than using tables full of numbers or, even worse, “T-accounts”, a concept loved by some accounting professors but which isn’t useful when you understand accounting, let alone while you’re still learning.

You can follow these transactions on your computer step by step at your own pace, either…

Directly as a series of web pages, by clicking here.

or…

By downloading a Powerpoint presentation, by clicking here. If you have Powerpoint or the Powerpoint viewer installed on your machine, the presentation will open automatically. To save it, just click File and then Save As on the menu bar. Please make sure you watch in “Slide show” mode – click the right hand icon in the bottom right hand corner of your screen.

If you don’t have either of these programs installed, you will be prompted to save the file. When you have done this, you can get the Powerpoint Viewer, free of charge, here.